The editorial board of the journal adheres to the principles of scientific integrity, transparency, reproducibility, and confidentiality in the use of AI in scientific activities. The use of generative AI is permitted provided there is clear disclosure, appropriate human oversight, and compliance with ethical standards and data security requirements. The rules set out below align with the recommendations of ICMJE and COPE.

1. Authorship and Responsibility

AI tools cannot be listed as co-authors and must not be cited as authors; full responsibility for the content lies with the human authors.

Text, data, and visual materials generated with the help of AI must be thoroughly reviewed by humans for accuracy, completeness, absence of plagiarism, false references, and bias.

2. Mandatory AI Use Declaration (GAIDeT*)

The GAIDeT Declaration Generator is an interactive HTML tool that helps researchers declare the use of generative AI in scientific writing and publishing.

All authors must disclose the fact of using generative artificial intelligence tools or technologies during the research and/or preparation of the publication.

The declaration must include:

• The name of the tool (service) and the version of the generative AI (e.g., ChatGPT-5, Claude 3, Gemini 1.5).
• A list of delegated tasks (see the full GAIDeT list below).
• Confirmation of full human oversight and verification of results.
• A statement that AI tools are not authors and bear no responsibility for the content.

3. Full List of GAIDeT Tasks That May Be Delegated to AI
4. Conceptualisation:idea generation; goal definition; question/hypothesis formulation; feasibility and risk assessment; preliminary hypothesis testing.
   B. Literature Review: searching and systematising; analysing market trends/patent landscapes; assessing novelty and identifying gaps.
   C. Methodology: study design; protocol development; method selection.
   D. Software Development and Automation: code generation; code optimisation; process automation; creation of data analysis algorithms.
   E. Data Management: collection; validation; cleaning; curation and organisation.
   F. Data Analysis: analysis; visualisation; reproducibility verification.
   G. Writing and Editing: proofreading and editing; translation.
   H. Ethical and Social Analysis: bias/discrimination analysis; ethical risk assessment; ethics compliance monitoring; privacy monitoring.
   I. Supervision and Guidance: quality assessment; trend identification; limitation definition; recommendations; publication support.
5. Data, Images, Code, and Reproducibility

It is prohibited to submit fabricated data, images, or references generated by AI. For AI-generated images or graphics, the Journal may require specific labelling and rights confirmation.

Manuscripts must provide sufficient detail for reproducibility; if AI was used for analysis, coding, or visualisation, this must be described in the Methods section, and the code and processing logs should be made available in a repository where possible.

5. Data Confidentiality and Security

It is prohibited to upload confidential data (personal, commercial, manuscripts of other authors, or restricted-access materials) to open/commercial AI services without legal grounds and written consent. Authors are responsible for data anonymisation.

6. Peer Review and Editorial Processes

Reviewers and editors must not upload unpublished manuscripts or their parts into generative AI services; any auxiliary use (e.g., language editing) must be disclosed in the review form or decision letter. AI must not act as a «reviewer» or «final decision-maker».

7. Manuscript Checks and Enforcement

The Journal may use tools to detect AI-generated content; however, their results will not be used as sole evidence. All assessments are conducted by humans in accordance with COPE procedures.

In cases of violations, the Journal’s standard and COPE procedures apply: requests for clarification, corrections, retractions, etc.

8. Prohibited Practices

Concealed use of AI without disclosure.

Deliberate deception (fabricated sources, «hallucinations», etc.).

Embedding hidden instructions/prompts into texts to manipulate AI reviewers.

9. Where and How to Declare

Place the declaration in the "Use of Artificial Intelligence" section of the manuscript.

*Suchikova Y, Tsybuliak N, Teixeira da Silva JA, Nazarovets S. GAIDeT (Generative AI Delegation Taxonomy): A taxonomy for humans to delegate tasks to generative artificial intelligence in scientific research and publishing. Account Res. 2025 Aug 8:1-27. doi: https://doi.org/10.1080/08989621.2025.2544331. Epub ahead of print. PMID: 40781729.